1.audit 审计 c:[z({`
2.attestation 鉴证 fv;3cxQp
3.credibility 可信赖程度 "`va_Mk
4.audit of financial statements 财务报表审计 l*l?aI
5.agreed-upon procedures 执行商定程序 F},#%_4
6.high levels of assurance 高水平保证 06)B<
7.compilation 编制 gfr
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8.reliability 可靠性 |IN{8
9.relevance 相关性 /"Z6\T9
10.professional skepticism 职业谨慎 QYS 1.k
11.objectivity 客观性 ,RA;X
12. professional competence 专业胜任能力 3izGMH_`
13.Senior/CPA-in-charge 项目经理 &>jSuvVT
14.audit engagement letter 业务约定书 (vO\h8
15.recurring audit 连续审计 v|]1x2191
16.the client 委托人 ^/ "[jq3F
17.change CPA 更换注册会计师 bi01]
18.the existing CPA 现任注册会计师 h vC gd^M
19.the successor CPA 后任注册会计师 t@ _MWF
20.the preceding CPA前任注册会计师 84X/=l-c=
21.issue the audit report 出具审计报告 1o
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22.expert 专家 )qbjX{GZ7
23.the board of directors 董事会 ~4T:v_Q7g
24.knowledge of the entity‘ s business 了解被审计单位情况 CC,f*I
25.assess material misstatement risks评估重大错报风险 xE{PsN1 X;
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 F"G]afI9+
27.a general knowledge of —— 初步了解―――的情况 X npn{
28.a more knowledge of—— 进一步了解的情况 }=7?
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29.the prior year‘s working papers 以前年度工作底稿 @Yu=65h
30.minutes of meeting 会议纪要 fN|'aq*Pd
31.business risks 经营风险 [?Q
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32.appropriateness 适当性 !0}SZ
33.accounting estimate 会计估计 d?9 b6k?
34.management representations 管理层声明 n7>L&?N#y#
35.going concern assumption 持续经营假设 WP}NHz4H
36.audit plan 审计计划 NKX,[o1
37.significant audit areas 重点审计领域 Z)Zc9SVC
38.error 错误 $'I-z.G V
39.fraud舞弊 UG~/
40.modified or additional procedures 修改或追加审计程序 o*r
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41.misappropriation of assets 侵占资产 g)L?C'BG
42.transactions without substance 虚假交易 -wdd'G
43.unusual pressures 异常压力 #a$k3C
44.the suspected noncompliance 涉嫌存在违法行为 3hD\6,@
45.materialiy 重要性 fzk^QrB
46.exceed the materiality level 超过重要性水平 l,lfkm
47.approach the materiality level 接近重要性水平 gfPR3%EXs
48.an acceptably low level 可接受水平 TF[8r[93
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 o<\uHr3
50.misstatements or omissions 错报或漏报 SQSPdR+
51.aggregate 总计 H,Y+n)5
52.subsequent events 期后事项 T {![a{
53.adjust the financial statements 调整财务报表 O8mmS!
54.perform additional audit procedures 实施追加的审计程序 >Ohh)$
55.audit risk 审计风险 141
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56.detection risk 检查风险 >[qoNy;
57.inappropriate audit opinion 不适当的审计意见 phc9es
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58.material misstatement 重大的错报 K|ZB!oq
59.tolerable misstatement 可容忍错报 .@kjC4m
60.the acceptable level of detection risk 可接受的检查风险